The Association of School Business Officials could be a moral and persuasive force to help close performance gaps in several key areas of public education, including school finance, educational accountability, and management by objectives. Although school finance inequity is the most pressing educational problem in most States, only 18 States have so far enacted new approaches to school finance. No school official should tolerate the injustice of inadequate or nonexistent school finance formulas. Accompanying the need for financial equality is the need for better accountability in education. Accountability should be a two-way process that serves students and solves problems, not just a way to place blame. Accountability should be a negotiated agreement between participants that specifies the rewards and costs that will accrue as a result of an evaluation of the attainment of specified goals. School management by objectives is a means of attaining performance accountability that is gaining interest in some larger school districts. A basic management by objectives program for a school district involves participation by both central office staff and personnel at the individual schools and establishes the definite objectives and division of responsibility that are crucial to any accountability effort. (Author/JG)